IT-IDEAS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IT-IDEAS
Largest movements
- Deferred charges and accrued income -€3,473
down €3,473 (-34.1%), from €10,186 to €6,713
- Receivables within one year +€2,814
up €2,814 (+10.5%), from €26,874 to €29,688
of which Other amounts receivable: +€10,174
- Cash +€2,705
up €2,705 (+6.8%), from €39,850 to €42,555
mainly Net result for the year (+€27,597) and Depreciation (+€10,646)
- Tangible fixed assets -€2,265
down €2,265 (-6.1%), from €36,952 to €34,687
of which Furniture and vehicles: -€1,534
- Reserves +€27,597
up €27,597 (+51.2%), from €53,853 to €81,450
- Other debts -€17,822
no longer reported in 2025 (was €17,822)
- Debts after one year -€6,998
down €6,998 (-30.9%), from €22,655 to €15,657
- Tax, wage and social debts -€3,390
down €3,390 (-36.7%), from €9,241 to €5,850
- Gross operating margin -€18,346
down €18,346 (-25.0%), from €73,304 to €54,958
- Financial charges +€2,796
up €2,796 (+186%), from €1,507 to €4,302
- Taxes -€2,448
down €2,448 (-17.4%), from €14,096 to €11,648
- Depreciation -€1,363
down €1,363 (-11.3%), from €12,008 to €10,646
- Staff costs -€960
no longer reported in 2025 (was €960)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,861 | €113,644 | -€218 | -0.2% |
| Fixed assets | 21/28 | €36,952 | €34,687 | -€2,265 | -6.1% |
| Tangible fixed assets | 22/27 | €36,952 | €34,687 | -€2,265 | -6.1% |
| Furniture and vehicles | 24 | €33,518 | €31,985 | -€1,534 | -4.6% |
| Other tangible fixed assets | 26 | €3,434 | €2,703 | -€731 | -21.3% |
| Current assets | 29/58 | €76,909 | €78,956 | +€2,047 | +2.7% |
| Amounts receivable within one year | 40/41 | €26,874 | €29,688 | +€2,814 | +10.5% |
| Trade receivables | 40 | €25,557 | €18,198 | -€7,359 | -28.8% |
| Other amounts receivable | 41 | €1,316 | €11,490 | +€10,174 | +773% |
| Cash at bank and in hand | 54/58 | €39,850 | €42,555 | +€2,705 | +6.8% |
| Deferred charges and accrued income | 490/1 | €10,186 | €6,713 | -€3,473 | -34.1% |
| Total equity and liabilities | 10/49 | €113,861 | €113,644 | -€218 | -0.2% |
| Equity | 10/15 | €54,980 | €82,577 | +€27,597 | +50.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,853 | €81,450 | +€27,597 | +51.2% |
| Distributable reserves | 133 | €53,853 | €81,450 | +€27,597 | +51.2% |
| Profit (loss) carried forward | 14 | -€5,073 | -€5,073 | = | 0.0% |
| Amounts payable | 17/49 | €58,881 | €31,067 | -€27,814 | -47.2% |
| Amounts payable after more than one year | 17 | €22,655 | €15,657 | -€6,998 | -30.9% |
| Financial debts | 170/4 | €22,655 | €15,657 | -€6,998 | -30.9% |
| Amounts payable within one year | 42/48 | €36,227 | €15,410 | -€20,816 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €6,682 | €6,998 | +€315 | +4.7% |
| Trade debts | 44 | €2,481 | €2,562 | +€81 | +3.2% |
| Suppliers | 440/4 | €2,481 | €2,562 | +€81 | +3.2% |
| Taxes, remuneration and social security | 45 | €9,241 | €5,850 | -€3,390 | -36.7% |
| Taxes | 450/3 | €9,241 | €5,850 | -€3,390 | -36.7% |
| Other amounts payable | 47/48 | €17,822 | - | -€17,822 | |
| Remuneration, social security and pensions | 62 | €960 | - | -€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,008 | €10,646 | -€1,363 | -11.3% |
| Other operating charges | 640/8 | €787 | €1,111 | +€324 | +41.2% |
| Gross operating margin | 9900 | €73,304 | €54,958 | -€18,346 | -25.0% |
| Operating profit (loss) | 9901 | €59,548 | €43,201 | -€16,348 | -27.5% |
| Financial income | 75/76B | €2 | €347 | +€345 | +22,572% |
| Recurring financial income | 75 | €2 | €347 | +€345 | +22,572% |
| Financial charges | 65/66B | €1,507 | €4,302 | +€2,796 | +186% |
| Recurring financial charges | 65 | €1,507 | €4,302 | +€2,796 | +186% |
| Profit (loss) for the period before taxes | 9903 | €58,043 | €39,245 | -€18,798 | -32.4% |
| Income taxes | 67/77 | €14,096 | €11,648 | -€2,448 | -17.4% |
| Profit (loss) for the period | 9904 | €43,947 | €27,597 | -€16,350 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,947 | €27,597 | -€16,350 | -37.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.